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N.D. Cent. Code § 4.1-04-15

Submission of assessments - Civil penalty

1. Each designated handler shall forward to the council all assessments collected by the designated handler within thirty days after the end of each calendar quarter.

2. If a designated handler fails to submit the assessments as required by this section, the council may levy a penalty equal to ten percent of the assessment due, plus interest at the rate of twelve percent per annum from the due date.

Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.